Italy was one of the first EU countries to mandate structured electronic invoicing broadly — including, since 2024, most regime forfettario freelancers who were previously exempt.
Last updated: June 2026
A genuine Italian e-invoice is a structured XML file transmitted through the Sistema di Interscambio (SdI), the government’s central invoice exchange platform — not simply a PDF emailed to your client. The SdI validates and routes the invoice to the recipient, and a copy is retained for tax authority purposes automatically as part of the transmission process.
For years, regime forfettario taxpayers were exempt from mandatory e-invoicing, being permitted to issue simpler paper or basic electronic invoices outside the SdI system. This exemption has ended — most regime forfettario freelancers are now required to issue invoices through SdI in the standard XML format, the same as regime ordinario businesses, following legislative changes that phased out the earlier blanket exemption (with limited exceptions remaining for very small forfettari below certain revenue levels — check current thresholds, as these have specific and occasionally updated conditions).
Most freelancers need invoicing software capable of generating and transmitting SdI-compliant XML files, rather than a manually-designed template. Many accounting and invoicing platforms in Italy have built-in SdI integration, and the Agenzia delle Entrate also provides a free basic tool for generating and sending e-invoices — but the underlying requirement for structured XML via SdI applies regardless of which tool you use.
In practice, yes for most freelancers — the SdI system requires a structured XML file, which is generally not practical to produce and transmit by hand without dedicated invoicing software or the Agenzia delle Entrate’s own free tool.
Generally no longer for most forfettario taxpayers, following the phase-out of the earlier blanket exemption — limited exceptions may remain for very small forfettari below specific revenue levels, so check current thresholds.
A PDF invoice doesn’t meet the SdI-based e-invoicing requirement where it applies, which can create compliance issues — check current guidance for the specific consequences applicable to your situation.
Broadly yes, Italy’s e-invoicing mandate applies quite broadly across B2B and B2C domestic transactions, unlike some other countries’ e-invoicing reforms that start with B2B only.
Cross-border invoicing has its own specific considerations under the SdI framework — check current rules for invoicing genuinely foreign clients, since the domestic mandate’s mechanics differ somewhat for cross-border transactions.
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